Management Controls for Contributing to the Promotion of Sustainable Development in Public Sector Organizations—Status Quo and Further Research

ABSTRACT The public sector plays a crucial role in enabling sustainable development (SD) as a policymaker, regulator, and through its own public sector organizations (PSOs). In addition to nonfinancial reporting on sustainability initiatives, PSOs must implement sustainability management controls (SMCs) to promote SD. These controls include environmental, social, and governance aspects aligned with the 17 Sustainable Development Goals. Through a systematic literature review, this study aims to identify the current state of literature on SMCs that promote SD in PSOs. This study addresses this gap in the literature by providing future directions for improving sustainability practices in PSOs. The current state of SMCs is advanced, but lacks a holistic perspective.